HAINES v. HOLLEY

No. 69-348.

234 So.2d 152 (1970)

Mac S. HAINES, As Tax Assessor of Pinellas County; O. Sanford Jasper, As Tax Collector of Pinellas County; and Fred O. Dickinson, Jr., As Comptroller of the State of Florida, Appellants, v. Charles R. HOLLEY and Natalie S. Holley, His Wife, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied May 12, 1970.


Attorney(s) appearing for the Case

Richard L. Stewart, Acting County Atty., Clearwater, for appellants.

Benjamin K. Phipps, Tallahassee, of White, Phipps & Furnell, Clearwater, for appellees.


PIERCE, Judge.

This is an appeal by the taxing officials for Pinellas County from a summary judgment entered in favor of the appellees Charles R. Holley and Natalie S. Holley, his wife.

On June 7, 1968, the Holleys purchased a parcel of real estate in Belleair, Pinellas County. The seller netted $32,734.65 from the sale after the adjustments called for in F.S. § 193.021(8) F.S.A. had been made. Tax Assessor Haines assessed the property at a value of ...

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